- HC : Notification prescribing recovery of Clean-Environment-Cess in lieu of Statutory Procedure intra-vires; Upholds validity
- Tribunal : PepsiCo’s ‘Nimbooz’, ‘Slice’ and ‘Tropicana’ taxable as fruit drinks at 4%/5.5% KVAT, not 14%/14.5%
- SC : ‘Sharbat’ deriving identity from fruit content, is fruit drink; Applies common-parlance, essential-character test
- HC : Test report not invalid merely because samples tested in two labs; Upholds DRI seizure
- SC : Copy of SC-judgment quashing demand on 'Naphtha' predominantly used for fertilizer-production despite partial non-fertilizer use
Tamil Nadu Authority and Clarification for Advance ruling clarifies that “Ferrous (Iron & Steel) Scraps” obtained on unserviceable steel furniture, unserviceable air conditioners and unserviceable computers are liable to tax @ 5% under Entry 41 r/w clauses (i), (x) and (xvi) of Section 14(iv) of CST Act, 1956
Clarification ACAAR No 112/2014-15 dated October 5, 2015
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